Which sections of the Income Tax Act does Sony Ericsson Mobile Communication India Pvt. Ltd. v. CIT-3 come up under?

It is most often cited in judgments turning on Section 144C(13), Section 143(2), Section 92CA, Section 142(1), Section 143(1), Section 143(3).

Sony Ericsson Mobile Communication India Pvt. Ltd. v. CIT-3 (75 Taxmann.com 213)

Q: What is Sony Ericsson Mobile Communication India Pvt. Ltd. v. CIT-3 authority for?

The Transfer Pricing Officer (TPO) cannot isolate and adjust a single element, such as salary cross-charge, if it is already factored into a broader transfer pricing method like TNMM, and the TPO should not determine the arm's length price (ALP) of cross-charges as nil without proper justification.

Q: How many judgments cite Sony Ericsson Mobile Communication India Pvt. Ltd. v. CIT-3?

23 judgments on BharatTax cite Sony Ericsson Mobile Communication India Pvt. Ltd. v. CIT-3 (75 Taxmann.com 213), spanning 2017 to 2025.

HI-LEX INDIA PRIVATE LIMITED,GURGAON vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT, GURGAON

In the result, Appeal of the Assessee is allowed

ITA 4288/DEL/2024[2020-21]Status: DisposedITAT Delhi28 Nov 2025AY 2020-21

Bench: Shri Yogesh Kumar U.S. & Shri Brajesh Kumar Singh

Section 144(3)Section 144BSection 144C(13)

…1 ITA Nos. 4288/Del/2024 Hi-Lex india Pvt. ltd. Vs. Assessment Unit IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH:“H” New Delhi] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER I.T.A. No. 4288/DEL/2024 (A.Y 2020-21) Hi-Lex India Private Limited Vs. Assessment Unit Income Plot No. 55, Sector 3, IMT Tax Department, Gurgaon, Manesr, Gurgaon, Haryana Haryana PAN: AABCM9648Q Appellant Respondent Assessee by Sh. Ajit Jain, CA (Virtual), Sh. Shreyansh, CA Revenue by Sh. S. K. Jadhav, CIT- DR Date of Hearing 10/11/2025 Date of Pronouncement 28/11/2025 ORDER…

SUNTEC BUSINESS SOLUTIONS PRIVATE LIMITED,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 3(1), CHENNAI, CHENNAI

In the result, the appeal filed by the assessee is partly-allowed

ITA 3252/CHNY/2024[2021-22]Status: DisposedITAT Chennai15 Jul 2025AY 2021-22

Bench: Shri George George Kand Shri S.R. Raghunatha

For Appellant: Shri Sharath Rao, Advocate &For Respondent: Shri AR.V Sreenivasan, CIT

Section 143(1)Section 143(2)Section 143(3)Section 143C(1)Section 144C(5)Section 92C

…r TNMM :- 5 -: method. Therefore, the TPO is not justified in separately culling out the salary cross charge and making a separate TP adjustment. In this regard, the Ld.AR relied on the following case laws:- i. Magneti Mereli Powertrain India Pvt Ltd., [2016] 75 Taxmann.com 213 (Delhi); SLP filed by Department dismissed by SC (15244 of 2017) ii. Bostik India (P.) Ltd. [2022] 140 taxmann.com 153 (Bangalore - Trib) 5. Alternatively, it was submitted that the TPO/DRP is not justified in determining the ALP of cross charge as nil. In support of the alternative submission, the Ld.AR relied on the following case laws:…

DCIT, CC- 1, FARIDABAD vs. EMPIRE REALTECH PVT. LTD., NEW DELHI

In the result, Appeal of the Assessee is allowed

ITA 4288/DEL/2017[2012-13]Status: DisposedITAT Delhi24 Feb 2025AY 2012-13

Bench: Shri Yogesh Kumar U.S. & Shri Brajesh Kumar Singh

Section 144(3)Section 144BSection 144C(13)

…1 ITA Nos. 4288/Del/2024 Hi-Lex india Pvt. ltd. Vs. Assessment Unit IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH:“H” New Delhi] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER I.T.A. No. 4288/DEL/2024 (A.Y 2020-21) Hi-Lex India Private Limited Vs. Assessment Unit Income Plot No. 55, Sector 3, IMT Tax Department, Gurgaon, Manesr, Gurgaon, Haryana Haryana PAN: AABCM9648Q Appellant Respondent Assessee by Sh. Ajit Jain, CA (Virtual), Sh. Shreyansh, CA Revenue by Sh. S. K. Jadhav, CIT- DR Date of Hearing 10/11/2025 Date of Pronouncement 28/11/2025 ORDER…

SAMSUNG INDIA ELECTRONICS PVT. LTD.,GURGAON vs. DCIT CIRCLE-22(2), NEW DELHI

In the result, the appeal of the assessee is partly allowed in the aforesaid manner

ITA 9482/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Jul 2024AY 2015-16

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.

For Appellant: S/Shri Himanshu S. Sinha & Bhuwan Dhoopar, AdvFor Respondent: S/Shri Mahesh Shah, CIT(DR) & Kanv Bali, Sr. DR

Section 142(1)Section 143(2)Section 144C(1)Section 144C(13)Section 92C

…ITA No. 9482/Del/2019 Samsung India Electronics. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘I’ NEW DELHI ] BEFORE SHRI G. S. PANNU, VICE PRESIDENT AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 9482/DEL/2019 (A.Y. 2015-16) Samsung India Electronics Pvt. DCIT, Ltd., Vs. Circle : 22 (2), 20th to 24th Floor, New Delhi - 110002 Two Horizon Centre, Golf Course Road,Sector 43 DLF Phase-V, Gurgaon, Haryana – 122 002. PAN No. AAACS5123K (APPELLANT) (RESPONDENT) Appellant by : S/Shri Himanshu S. Sinha & Bhuwan Dhoopar, Adv. Respondent by : S/Shri Mahesh Shah, CIT(DR) & Kanv Bali, Sr. DR Date…

CONFERENCECALL SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. ACIT, CHENNAI

In the result, appeals filed by the assessee for assessment years 2010-11 & 2012-13 are allowed for statistical purposes

ITA 529/CHNY/2017[2012-13]Status: DisposedITAT Chennai15 Sept 2023AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 584/Chny/2015 & 529/Chny/2017 िनधा"रण वष" / Assessment Year: 2010-11 & 2012-13 Conferencecall Services India Assistant Commissioner Of Private Ltd V. Income Tax, Rmz Titanium, No. 135, Corporate Circle -1(2), 1St Floor, Chennai – 34. Old Airport Road, Bangalore – 560 017. [Pan: Aaccc-6574-A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Soumen Adak, Ca & Shri. Ashish Poddar, Ca ""यथ" क" ओर से/Respondent By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 20.06.2023 घोषणा क" तारीख/Date Of Pronouncement : 15.09.2023 आदेश /O R D E R

For Appellant: Shri. Soumen Adak, CA &For Respondent: Shri. A. Sasikumar, CIT

Section 143(3)Section 144C(5)Section 92C(3)

…10-: ITA. No: 584/Chny/2015 & 529Chny/2017 only one element under CUP method. In this regard, he relied upon certain judicial precedents including the decision of Hon’ble Delhi High Court in the case of Magneti Marelli Powertrain India (P) Ltd vs DCIT [2016] 75 Taxmann.com 213 (Del). 6. The ld. DR, Shri. A. Sasikumar, CIT, on the other hand supporting the order of the DRP submitted that there is no dispute with regard to the fact that the assessee claims to have availed certain services from its AE. If you go by the agreement between the parties, the said agreement is general in nature, where various services h…

CONFERENCECALL SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. DCIT,

In the result, appeals filed by the assessee for assessment years 2010-11 & 2012-13 are allowed for statistical purposes

ITA 584/CHNY/2015[2010-11]Status: DisposedITAT Chennai15 Sept 2023AY 2010-11

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 584/Chny/2015 & 529/Chny/2017 िनधा"रण वष" / Assessment Year: 2010-11 & 2012-13 Conferencecall Services India Assistant Commissioner Of Private Ltd V. Income Tax, Rmz Titanium, No. 135, Corporate Circle -1(2), 1St Floor, Chennai – 34. Old Airport Road, Bangalore – 560 017. [Pan: Aaccc-6574-A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Soumen Adak, Ca & Shri. Ashish Poddar, Ca ""यथ" क" ओर से/Respondent By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 20.06.2023 घोषणा क" तारीख/Date Of Pronouncement : 15.09.2023 आदेश /O R D E R

For Appellant: Shri. Soumen Adak, CA &For Respondent: Shri. A. Sasikumar, CIT

Section 143(3)Section 144C(5)Section 92C(3)

…10-: ITA. No: 584/Chny/2015 & 529Chny/2017 only one element under CUP method. In this regard, he relied upon certain judicial precedents including the decision of Hon’ble Delhi High Court in the case of Magneti Marelli Powertrain India (P) Ltd vs DCIT [2016] 75 Taxmann.com 213 (Del). 6. The ld. DR, Shri. A. Sasikumar, CIT, on the other hand supporting the order of the DRP submitted that there is no dispute with regard to the fact that the assessee claims to have availed certain services from its AE. If you go by the agreement between the parties, the said agreement is general in nature, where various services h…

GRUNER INDIA PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE- 10(2), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 4062/DEL/2019[2012-13]Status: DisposedITAT Delhi03 Jul 2023AY 2012-13

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 4062/Del/2019 : Asstt. Year : 2012-13 M/S Gruner India Pvt. Ltd., Vs Acit, 15 Dsidc, Okhla Industrial Area, Circle-10(2), Phase-Ii, Scheme-1, New Delhi New Delhi-110020 (Appellant) (Respondent) Pan No. Aadcg2938H Assessee By : Sh. Pancham Sethi, Ca Revenue By : Sh. Mrinal Kumar Das, Sr. Dr Date Of Hearing: 05.04.2023 Date Of Pronouncement: 03.07.2023 Order Per Dr. B. R. R. Kumar: The Present Appeal Has Been Filed By The Assessee Against The Order Dated Xx.02.2019 Passed By The Ao U/S 254/143(3) R.W.S. 144C Of The Income Tax Act, 1961. 2. Following Grounds Have Been Raised By The Assessee:

For Appellant: Sh. Pancham Sethi, CAFor Respondent: Sh. Mrinal Kumar Das, Sr. DR

Section 234BSection 254Section 271(1)(c)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 4062/Del/2019 : Asstt. Year : 2012-13 M/s Gruner India Pvt. Ltd., Vs ACIT, 15 DSIDC, Okhla Industrial Area, Circle-10(2), Phase-II, Scheme-1, New Delhi New Delhi-110020 (APPELLANT) (RESPONDENT) PAN No. AADCG2938H Assessee by : Sh. Pancham Sethi, CA Revenue by : Sh. Mrinal Kumar Das, Sr. DR Date of Hearing: 05.04.2023 Date of Pronouncement: 03.07.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the…

THE ACIT, CIRCLE-2(1)(2), AHMEDABAD vs. KHS MACHINERY PVT. LTD.,, AHMEDABAD

The appeal of the assessee is partly allowed for statistical purposes

ITA 2169/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2013-14

Section 11BSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Mr. Siddhartha Nautiyal, Judicial Member : Asstt.Year 2006-09 : Asstt.Year 2008-09 ITA No.1148 /Ahd/2015 : Asstt.Year 2009-10 : Asstt.Year 2011-12 KHS Machinery Pvt. Ltd. Asst.CIT (OSD)-1, 53, Madbhuban, Range-4 Ahmedabad Nr. Madalpur Underbridge, Vs. Ahmedabad-380006 PAN No: AABCK 2513Q (Appellant) (Respondent) ITA No.2168 /Ahd/2017 : Asstt.Year 2012-13 ITA No.2169 /Ahd/2017 : Asstt.Year 2013-14 Asst.CIT (OSD)-1, Range-4 KHS Machinery Pvt. Ltd. Ahmedabad 53, Madbhuban, Vs. Nr. Madalpur Underbridge,…

THE ACIT, CIRCLE-2(1)(2), AHMEDABAD vs. KHS MACHINERY PVT. LTD., AHMEDABAD

The appeal of the assessee is partly allowed for statistical purposes

ITA 2168/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2012-13

Section 11BSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Mr. Siddhartha Nautiyal, Judicial Member : Asstt.Year 2006-09 : Asstt.Year 2008-09 ITA No.1148 /Ahd/2015 : Asstt.Year 2009-10 : Asstt.Year 2011-12 KHS Machinery Pvt. Ltd. Asst.CIT (OSD)-1, 53, Madbhuban, Range-4 Ahmedabad Nr. Madalpur Underbridge, Vs. Ahmedabad-380006 PAN No: AABCK 2513Q (Appellant) (Respondent) ITA No.2168 /Ahd/2017 : Asstt.Year 2012-13 ITA No.2169 /Ahd/2017 : Asstt.Year 2013-14 Asst.CIT (OSD)-1, Range-4 KHS Machinery Pvt. Ltd. Ahmedabad 53, Madbhuban, Vs. Nr. Madalpur Underbridge,…

KHS MACHINERY PVT.LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-2(1)(2), AHMEDABAD

The appeal of the assessee is partly allowed for statistical purposes

ITA 181/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2011-12

Section 11BSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Mr. Siddhartha Nautiyal, Judicial Member : Asstt.Year 2006-09 : Asstt.Year 2008-09 ITA No.1148 /Ahd/2015 : Asstt.Year 2009-10 : Asstt.Year 2011-12 KHS Machinery Pvt. Ltd. Asst.CIT (OSD)-1, 53, Madbhuban, Range-4 Ahmedabad Nr. Madalpur Underbridge, Vs. Ahmedabad-380006 PAN No: AABCK 2513Q (Appellant) (Respondent) ITA No.2168 /Ahd/2017 : Asstt.Year 2012-13 ITA No.2169 /Ahd/2017 : Asstt.Year 2013-14 Asst.CIT (OSD)-1, Range-4 KHS Machinery Pvt. Ltd. Ahmedabad 53, Madbhuban, Vs. Nr. Madalpur Underbridge,…

KHS MACHINERY PVT.LTD.,,AHMEDABAD vs. THE DY.CIT, (OSD)-1, CIRCLE-4,, AHMEDABAD

The appeal of the assessee is partly allowed for statistical purposes

ITA 1148/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2009-10

Section 11BSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Mr. Siddhartha Nautiyal, Judicial Member : Asstt.Year 2006-09 : Asstt.Year 2008-09 ITA No.1148 /Ahd/2015 : Asstt.Year 2009-10 : Asstt.Year 2011-12 KHS Machinery Pvt. Ltd. Asst.CIT (OSD)-1, 53, Madbhuban, Range-4 Ahmedabad Nr. Madalpur Underbridge, Vs. Ahmedabad-380006 PAN No: AABCK 2513Q (Appellant) (Respondent) ITA No.2168 /Ahd/2017 : Asstt.Year 2012-13 ITA No.2169 /Ahd/2017 : Asstt.Year 2013-14 Asst.CIT (OSD)-1, Range-4 KHS Machinery Pvt. Ltd. Ahmedabad 53, Madbhuban, Vs. Nr. Madalpur Underbridge,…

KHS MACHINERY PVT.LTD.,,AHMEDABAD vs. THE ACIT. (OSD)-I, RANGE-4,, AHMEDABAD

The appeal of the assessee is partly allowed for statistical purposes

ITA 1314/AHD/2014[2008-09]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2008-09

Section 11BSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Mr. Siddhartha Nautiyal, Judicial Member : Asstt.Year 2006-09 : Asstt.Year 2008-09 ITA No.1148 /Ahd/2015 : Asstt.Year 2009-10 : Asstt.Year 2011-12 KHS Machinery Pvt. Ltd. Asst.CIT (OSD)-1, 53, Madbhuban, Range-4 Ahmedabad Nr. Madalpur Underbridge, Vs. Ahmedabad-380006 PAN No: AABCK 2513Q (Appellant) (Respondent) ITA No.2168 /Ahd/2017 : Asstt.Year 2012-13 ITA No.2169 /Ahd/2017 : Asstt.Year 2013-14 Asst.CIT (OSD)-1, Range-4 KHS Machinery Pvt. Ltd. Ahmedabad 53, Madbhuban, Vs. Nr. Madalpur Underbridge,…

KHS MACHINERY PVT.LTD.,,AHMEDABAD vs. THE ACIT. RANGE-4,, AHMEDABAD

The appeal of the assessee is partly allowed for statistical purposes

ITA 2948/AHD/2010[2006-07]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2006-07

Section 11BSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Mr. Siddhartha Nautiyal, Judicial Member : Asstt.Year 2006-09 : Asstt.Year 2008-09 ITA No.1148 /Ahd/2015 : Asstt.Year 2009-10 : Asstt.Year 2011-12 KHS Machinery Pvt. Ltd. Asst.CIT (OSD)-1, 53, Madbhuban, Range-4 Ahmedabad Nr. Madalpur Underbridge, Vs. Ahmedabad-380006 PAN No: AABCK 2513Q (Appellant) (Respondent) ITA No.2168 /Ahd/2017 : Asstt.Year 2012-13 ITA No.2169 /Ahd/2017 : Asstt.Year 2013-14 Asst.CIT (OSD)-1, Range-4 KHS Machinery Pvt. Ltd. Ahmedabad 53, Madbhuban, Vs. Nr. Madalpur Underbridge,…

GBT INDIA PRIVATE LIMITED,DELHI vs. NATIONAL E-ASSESMENT CENTRE, NEW DELHI

In the result, the appeal of the assessee is allowed and Stay application is accordingly held to be infructuous

ITA 462/DEL/2021[2016-17]Status: DisposedITAT Delhi06 Jan 2022AY 2016-17

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing)

For Appellant: Shri Himanshu Sinha, Adv. &For Respondent: Shri Surendra Pal

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “I–1” : NEW DELHI ] BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER (Through Video Conferencing) ITA. No. 462/Del/2021 (Assessment Year: 2016-17) GBT India Pvt. Ltd., National E–Assessment G–21, Ground Floor, Vs. Salcon Rasvilas, Plot No. D–1, Centre, Saket District Centre, New Delhi – 110 017. New Delhi. PAN: AAFCG5409D AND Stay App. No. 51/Del/2021 [ in ITA. No. 462/Del/2021 ] (Assessment Year: 2016-17) GBT India Pvt. Ltd., National E–Assessment G–21, Ground Floor, Vs. Salcon Rasvilas, Plot No. D–1, Centre, Saket District Centre, New De…